TOMPKINS COUNTY SPCA: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: TOMPKINS COUNTY SPCA (EIN 15-0624378)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-06-17
IRS object ID: 201331689349300418
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-06-17T08:27:33-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Port Kashdin & McSherry CPAs	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	111 West Road	AddressLine1
City	Cortland	City
State	NY	State
ZIP Code	13045	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	150624378	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	TOMPKINS COUNTY SPCA	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	TOMP	NameControl
Phone	6072571822	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1640 HANSHAW ROAD	AddressLine1
City	ITHACA	City
State	NY	State
ZIP Code	14850	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JIM BOUDERAU	Name
Title	Executive Director	Title
Date Signed	2013-06-17	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JHO'LEE ROODENBURG	Name
PTIN	P00495247	PTIN
Phone	6077565681	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	1633799	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	WWW.SPCAONLINE.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1902	YearFormation
State Legal Domicile	NY	StateLegalDomicile
Activity Or Mission Description	"The mission of the SPCA of Tompkins County is to protect companion animals. We are a no-kill shelter dedicated to preventing animal cruelty and overpopulation. We promote responsible pet stewardship by providing education, counseling and training to nurture and enhance the human-animal bond."	ActivityOrMissionDescription
Nbr Voting Members Governing Body	16	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	55	TotalNbrEmployees
Total Nbr Volunteers	159	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	891316	ContributionsGrantsPriorYear
Contributions Grants Current Year	1119670	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	423380	ProgramServiceRevenuePriorYear
Program Service Revenue CY	465465	ProgramServiceRevenueCY
Investment Income Prior Year	11685	InvestmentIncomePriorYear
Investment Income Current Year	17485	InvestmentIncomeCurrentYear
Other Revenue Prior Year	9945	OtherRevenuePriorYear
Other Revenue Current Year	6133	OtherRevenueCurrentYear
Total Revenue Prior Year	1336326	TotalRevenuePriorYear
Total Revenue Current Year	1608753	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	803347	SalariesEtcPriorYear
Salaries Etc Current Year	802855	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	55686	TotalFundrsngExpCurrentYear
Other Expense Prior Year	572985	OtherExpensePriorYear
Other Expenses Current Year	585496	OtherExpensesCurrentYear
Total Expenses Prior Year	1376332	TotalExpensesPriorYear
Total Expenses Current Year	1388351	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-40006	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	220402	RevenuesLessExpensesCY
Total Assets BOY	2777941	TotalAssetsBOY
Total Assets EOY	2924181	TotalAssetsEOY
Total Liabilities BOY	190537	TotalLiabilitiesBOY
Total Liabilities EOY	101336	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2587404	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2822845	NetAssetsOrFundBalancesEOY
Mission Description	"The mission of the SPCA of Tompkins County is to protect companion animals. We are a no-kill shelter dedicated to preventing animal cruelty and overpopulation. We promote responsible pet stewardship by providing education, counseling and training to nurture and enhance the human-animal bond."	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1114522	Expense
Description	To prevent cruelty to animals by operating a shelter and by servicing the community's needs of stray animal control.	Description
Total Program Service Expense	1114522	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	5	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	55	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	16	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Sprague Janowsky	NamePerson
Telephone Number	6072735322	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	121 E Seneca Street	AddressLine1
City	ITHACA	City
State	NY	State
ZIP Code	14850	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (16 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Mark Spadolini
Board Member	0.00	0.00	X	0	0	0
Marrie Neumer
Board Member	0.00	0.00	X	0	0	0
Peter McClelland
Board member	0.00	0.00	X	0	0	0
Holly Heitzman
Board member	0.00	0.00	X	0	0	0
JOSEPH ZAPPALA
BOARD MEMBER	0.00	0.00	X	0	0	0
Tom Dunn
Board member	0.00	0.00	X	0	0	0
DR WILLIAM MILLER
BOARD MEMBER	0.00	0.00	X	0	0	0
SARAH MCNAULL
BOARD MEMBER	0.00	0.00	X	0	0	0
ALYSSA FONTAINE
BOARD MEMBER	0.00	0.00	X	0	0	0
JOAN CURTISS
BOARD MEMBER	0.00	0.00	X	0	0	0
JIM BOUDERAU
Executive Dir.	0.00	0.00	X	74846	0	0	X
ROBERT O'BRIEN
Vice Chair	0.00	0.00	X	0	0	0	X
Michelle Benedict-Jones
Board member	0.00	0.00	X	0	0	0
AMANDA STEINHARDT
Treasurer	0.00	0.00	X	0	0	0	X
POLLEY MCCLURE
President	0.00	0.00	X	0	0	0	X
Pamela Bleiwas
Secretary	0.00	0.00	X	0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	74846	TotalReportableCompFromOrg
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	1119670	AllOtherContributions
Total Contributions	1119670	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Shelter Services	246434	246434
Miscellaneous	120	120
Contracts	218911	218911

Field	Value	IRS element (for citing)
Total Program Service Revenue	465465	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	15677	TotalRevenueColumn
Exclusion	$15,677	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	26354	Securities
Other	500	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	24705	Securities
Other	341	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1649	Securities
Other	159	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1808	TotalRevenueColumn
Related Or Exempt Function Income	1808	RelatedOrExemptFunctionIncome

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	6133	GrossSalesOfInventory

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	6133	TotalRevenueColumn
Related Or Exempt Function Income	6133	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1608753	TotalRevenueColumn
Related Or Exempt Function Income	473406	RelatedOrExemptFunctionIncome
Exclusion	$15,677	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	74846	Total
Program Services	59877	ProgramServices
Management And General	11227	ManagementAndGeneral
Fundraising	3742	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	702096	Total
Program Services	572143	ProgramServices
Management And General	129953	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	25913	Total
Program Services	21079	ProgramServices
Management And General	4834	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	17229	Total
Management And General	17229	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	7973	Total
Management And General	7973	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	50651	Total
Program Services	37988	ProgramServices
Management And General	12663	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	13250	Total
Program Services	13250	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	123198	Total
Program Services	107798	ProgramServices
Management And General	15400	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	24786	Total
Program Services	19135	ProgramServices
Management And General	5651	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
UTILITIES	40796	35696	5100
FUNDRAISING EXPENSES	51944			51944
program services	110664	110664
PROGRAM SUPPLIES	115243	115243

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	29762	Total
Program Services	21649	ProgramServices
Management And General	8113	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1388351	Total
Program Services	1114522	ProgramServices
Management And General	218143	ManagementAndGeneral
Fundraising	55686	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	133995	BOY
EOY	161240	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	13955	BOY
EOY	87580	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	90450	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	9533	BOY
EOY	5556	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	5430	BOY
EOY	8808	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3586983	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1239644	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2422324	BOY
EOY	2347339	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	192702	BOY
EOY	223208	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	2	BOY
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2777941	BOY
EOY	2924181	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	83535	BOY
EOY	76996	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
EOY	24340	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	107002	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	190537	BOY
EOY	101336	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2574027	BOY
EOY	2822845	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	13377	BOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2587404	BOY
EOY	2822845	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2777941	BOY
EOY	2924181	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	220402	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	19831	ReconciliationUnrealizedInvest
Reconcilation Prior Adjustment	-4792	ReconcilationPriorAdjustment
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	817313	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	829090	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	865383	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	891316	CurrentTaxYearMinus1Year
Current Tax Year	1119670	CurrentTaxYear
Total	4522772	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	817313	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	829090	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	865383	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	891316	CurrentTaxYearMinus1Year
Current Tax Year	1119670	CurrentTaxYear
Total	4522772	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	0	AmountsSubstContributorsTotal
Public Support Total170	4522772	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	30516	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	21424	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	16189	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11685	CurrentTaxYearMinus1Year
Current Tax Year	17485	CurrentTaxYear
Total	97299	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Total Support	4620071	TotalSupport
Public Support Pertcentage170	0.97890	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.97080	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	113417	OtherCostOrOtherBasis
Book Value	113417	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3256373	OtherCostOrOtherBasis
Depreciation	1084523	Depreciation
Book Value	2171850	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	31100	OtherCostOrOtherBasis
Depreciation	4167	Depreciation
Book Value	26933	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	186093	OtherCostOrOtherBasis
Depreciation	150954	Depreciation
Book Value	35139	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2347339	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	1628489	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	19831	NetUnrealizedGainsInvestments
Other Revenues	-95	OtherRevenues
Revenue Not Rptd F990	19736	RevenueNotRptdF990
Revenue Subtotal	1608753	RevenueSubtotal
Total Revenue Per Form990	1608753	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1388351	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	1388351	ExpensesSubtotal
Total Expenses Per Form990	1388351	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	Part X	Identifier
Return Reference	Part X : FIN48 Footnote	ReturnReference
Explanation	The SPCA follows the standards for accounting for uncertainty in income taxes. This standard establishes a recognition threshold and measurement process for income tax positions recognized in an enterprise's financial statements. At December 31, 2012, the SPCA did not have any unrecognized tax benefits or any related accrued interest or penalties. The tax years open to examination by the federal and New York State taxing authorities are 2010 through 2012.Significant management judgment is required in determining uncertain tax positions. While the SPCA bases its estimates on historical experience and various other assumptions that management believes to be reasonable under the circumstances, actual results may differ from these estimates, and, as a result, could have a material impact on the financial position.	Explanation

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	49142	NoncashContribsRptdF990
Method Of Determining Revenues	donor estimate	MethodOfDeterminingRevenues

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	2	NumberOfContributions
Noncash Contribs Rptd F990	16385	NoncashContribsRptdF990
Method Of Determining Revenues	Publicly traded	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	The Organization's documents are available to public upon request and are provided either as a hard copy or as a scanned electronic copy.
Form 990, Part VI, Line 15b	Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	Compensation is determined based upon the experience level of the individual and industry norms for similar positions. Any increase in salaries shall be reviewed and approved by the Board.
Form 990, Part VI, Line 15a	Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	Compensation fully reviewed by the Board of Directors and compared to similar positions in the area.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	Copies of Form 990 are distributed to the finance committee and Board members prior to filing for formal review and approval.